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of <h1>Clarification on 'Place of Removal' for Goods Under Central Excise Act: Impact on CENVAT Credit Eligibility for Input Services.</h1> The circular clarifies the determination of the 'place of removal' for goods under the Central Excise Act, 1944, in conjunction with the Sale of Goods Act, 1930, particularly regarding CENVAT credit eligibility for input services. It specifies that the place of removal is where the property in goods passes from seller to buyer, typically at the factory gate, warehouse, or depot. For exports by manufacturer exporters, the place of removal is the port where the shipping bill is filed. For merchant exporters, it is usually the factory gate, unless specific conditions extend it to the port or Inland Container Depot/Container Freight Station.
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